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Year of publication
Subject
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Financial statement 4,405 Jahresabschluss 4,405 Deutschland 1,457 Germany 1,420 IFRS 1,388 Rechnungswesen 606 Accounting 584 USA 492 Bilanzierungsgrundsätze 487 United States 485 Bilanzanalyse 482 Accounting standards 481 Financial statement analysis 473 Bilanzrecht 458 Accounting law 436 Berichtswesen 423 Reporting 423 Wirtschaftsprüfung 405 Corporate disclosure 404 Unternehmenspublizität 404 Financial audit 394 Rechnungslegung 370 Bilanzierung 352 Balancing accounts 351 Bilanzpolitik 346 Accounting policy 337 International Financial Reporting Standards 261 Theorie 254 Theory 254 Corporate Governance 246 Corporate governance 244 Informationswert 231 Information value 226 Welt 213 World 213 KMU 203 SME 203 Bilanz 193 Jahresabschlussprüfung 193 Financial statement audit 180
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Online availability
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Free 763 Undetermined 630
Type of publication
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Article 2,352 Book / Working Paper 2,089 Journal 59
Type of publication (narrower categories)
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Article in journal 1,885 Aufsatz in Zeitschrift 1,885 Aufsatz im Buch 470 Book section 470 Lehrbuch 394 Hochschulschrift 368 Textbook 366 Thesis 316 Graue Literatur 228 Non-commercial literature 228 Collection of articles of several authors 114 Sammelwerk 114 Arbeitspapier 99 Working Paper 99 Bibliografie enthalten 73 Bibliography included 73 Aufsatzsammlung 71 Handbook 60 Handbuch 60 Case study 49 Fallstudie 49 Ratgeber 44 Guidebook 42 Glossar enthalten 36 Glossary included 36 Aufgabensammlung 35 Mehrbändiges Werk 34 Multi-volume publication 34 Konferenzschrift 33 Amtsdruckschrift 29 Government document 29 Conference proceedings 27 Festschrift 27 Gesetz 25 Law 25 Annual report 21 Bibliografie 21 Jahresbericht 21 Kommentar 18 Conference paper 17
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Language
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English 2,309 German 2,074 Undetermined 86 Polish 19 French 10 Spanish 8 Italian 4 Dutch 3 Danish 2 Russian 2 Slovenian 2 Serbian 2 Czech 1 Icelandic 1 Korean 1 Swedish 1
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Author
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Küting, Karlheinz 43 Baetge, Jörg 36 Kirsch, Hanno 35 Müller, Stefan 28 Buchholz, Rainer 25 Zülch, Henning 25 Coenenberg, Adolf Gerhard 24 Schildbach, Thomas 23 Haller, Axel 21 Zwirner, Christian 21 Hoffmann, Wolf-Dieter 20 Lüdenbach, Norbert 20 Heesen, Bernd 19 Pellens, Bernhard 19 Kußmaul, Heinz 18 Wagenhofer, Alfred 18 Ballwieser, Wolfgang 17 Kirsch, Hans-Jürgen 17 Meyer, Claus 16 Weber, Claus-Peter 16 Böcking, Hans-Joachim 15 Gassen, Joachim 15 Brösel, Gerrit 14 Thiele, Stefan 14 Habib, Ahsan 13 Freidank, Carl-Christian 12 Petersen, Karl 12 Theile, Carsten 12 Fülbier, Rolf Uwe 11 Gruber, Wolfgang 11 Kessler, Harald 11 Leibfried, Peter 11 Mindermann, Torsten 11 Scheffler, Eberhard 11 Schultze, Wolfgang 11 Sellhorn, Thorsten 11 Velte, Patrick 11 Bieg, Hartmut 10 Henselmann, Klaus 10 Hoitash, Rani 10
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Institution
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International Monetary Fund (IMF) 89 International Monetary Fund 78 Springer Fachmedien Wiesbaden 15 World Bank 13 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 11 Erich-Schmidt-Verlag <Berlin> 10 NWB Verlag 9 Haufe-Lexware GmbH & Co. KG 7 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 7 Banca d'Italia 6 Helmut-Schmidt-Universität 5 Verlag Franz Vahlen 5 De Gruyter Oldenbourg 4 Institut der Wirtschaftsprüfer in Deutschland 4 W. Kohlhammer GmbH 4 American Institute of Certified Public Accountants 3 Banco de España / Central de Balances 3 Centre for Business Performance <London> 3 Deutsche Bundesbank 3 EIB Group 3 Institute of Chartered Accountants in England and Wales 3 International Accounting Standards Board 3 Schmalenbach-Gesellschaft für Betriebswirtschaft 3 USA / General Accounting Office 3 Wiley-VCH 3 AMACOM 2 American Institute of Banking 2 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 2 Banco de Portugal 2 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 2 Deutschland / Bundeswehr / Universität Hamburg 2 Ernst & Young AG, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft <Stuttgart> 2 Europäische Investitionsbank 2 Federal Reserve Bank of Cleveland 2 Harvard Graduate School of Business Administration 2 IDW-Verlag 2 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 Kommunal- und Schul-Verlag 2 Nomos Verlagsgesellschaft 2 OECD 2
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 96 IMF Staff Country Reports 78 WPg : Kompetenz schafft Vertrauen 60 IRZ : Zeitschrift für internationale Rechnungslegung 50 SpringerLink / Bücher 48 Der Betrieb 43 Lehrbuch 40 Accounting horizons : a quarterly publication of the American Accounting Association 34 Betriebswirtschaftliche Forschung und Praxis : BFuP 33 The accounting review : a publication of the American Accounting Association 33 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 31 Betriebs-Berater : BB 30 Journal of accounting research 29 Journal of accounting and public policy 28 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 26 NWB Studium Betriebswirtschaft 25 Auditing : a journal of practice & theory 23 Journal of accounting & economics 21 Advances in accounting : a research annual 20 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 20 Gabler Edition Wissenschaft 18 Jahrbuch für Controlling und Rechnungswesen 18 RWZ aktuell : Recht & Rechnungswesen 18 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 The journal of corporate accounting & finance 17 European accounting review 15 Parliamentary paper / the Parliament of the Commonwealth of Australia 15 Springer eBook Collection 15 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 15 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 14 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 14 Europäische Hochschulschriften / 5 14 Journal of international accounting auditing & taxation 14 PiR 14 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 14 International journal of economics and financial issues : IJEFI 13 Journal of business finance & accounting : JBFA 13 Managerial auditing journal 13 Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften 13 European financial and accounting journal : EFAJ 12
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Source
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ECONIS (ZBW) 4,405 RePEc 95
Showing 1 - 50 of 4,500
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Corporate governance attributes and financial reporting quality : an evidence from a developing country in Africa
Kabwe, Martin - In: International Journal of Research in Business and … 12 (2023) 1, pp. 179-191
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Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data
Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023
Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...
Persistent link: https://ebtypo.dmz1.zbw/10014262021
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Qualitative analysis of IAS 2 capability for handling the financial information generated by cost techniques
Morshed, Amer; Ramadan, Abdulhadi - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-12
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...
Persistent link: https://ebtypo.dmz1.zbw/10014285287
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The effect among innovative accountant competency, business management efficiency, financial reporting quality, and firm growth
Ditkaew, Kanthana - In: International journal of business innovation and … 30 (2023) 4, pp. 580-607
Persistent link: https://ebtypo.dmz1.zbw/10014294021
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Internet Appendix to 'Lost in Standardization : Effects of Financial Statement Database Discrepancies on Inference'
Du, Kai; Huddart, Steven J.; Jiang, Daniel - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014258511
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Financial Statement, Statement of Cash Flow, and Time Value of Money
Kasim, Chelsea; Chandra, Valencia; Lobo, Arline Cornelia - 2023
The purpose of this article is to analyze the effect of the time value of money on the financial statement. The article also includes discussions on the income statement, retained earnings, statement of financial position, cash flow statement, and time value of money
Persistent link: https://ebtypo.dmz1.zbw/10014258101
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CFO Power and Financial Reporting Readability
Abdulsalam, Khaled - 2023
This study investigates the association between the power of Chief Financial Officers (CFOs) and the readability of financial narrative disclosures in annual reports. As CFOs are ultimately responsible for the quality of annual financial reporting, I expect that by empowering CFOs, they are able...
Persistent link: https://ebtypo.dmz1.zbw/10014255151
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Who affects whom? : impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients
Acar, Merve - In: Borsa Istanbul Review 23 (2023) 1, pp. 113-135
This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country. The study uses 111,949 firm-year observations for 16,444 unique...
Persistent link: https://ebtypo.dmz1.zbw/10014307480
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European evidence on the effects of audit office changes on clients' financial reporting quality
Ayoub, Maysam - 2023
Persistent link: https://ebtypo.dmz1.zbw/10014322529
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Financial Statement Comparability and Expected Default Risk
Wang, Yushi; Zhu, Zhangyao; Fneg, Yuan; Liu, Jia; Li, Yubin - 2023
This study investigates the effects of financial statement comparability on corporate expected default risk (EDF). Based on three different comparability measures, we find that financial statement comparability is negatively related to the EDF in the current and subsequent periods. This negative...
Persistent link: https://ebtypo.dmz1.zbw/10014355964
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Unveiling Deception : Cutting-Edge Approaches for Fraud Detection in Financial Statements
Chimonaki, Christianna; Stelios, Papadakis; Lemonakis, … - 2023
A wide range of parties involved in evaluating economic performance, including investors, auditors, interest groups, bankers, government organizations, academics, and analysts, can benefit greatly from the immediate detection of fraudulent financial reports. This research presents a novel...
Persistent link: https://ebtypo.dmz1.zbw/10014353220
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Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity
Marimpan, Reniati - 2023
Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency
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Financial Reporting Quality of ESG Firms Listed in China
Abeysekera, Indra; Li, Feng; Lu, Yingjun - 2023
The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...
Persistent link: https://ebtypo.dmz1.zbw/10014353563
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Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions
Krylov, Sergey - 2023
The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...
Persistent link: https://ebtypo.dmz1.zbw/10014349893
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Financial Reporting and Disclosure Practices in China
Lu, Hai; Shin, Jee-Eun; Zhang, Mingyue - 2023
We study financial reporting and disclosure practices in China using survey methods similar to prior studies of U.S. firms (i.e., Graham, Harvey, and Rajgopal, 2005; Dichev, Graham, Harvey, and Rajgopal, 2013). Comparing earnings features, motives to manage and smooth earnings, and voluntary...
Persistent link: https://ebtypo.dmz1.zbw/10014351133
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From Leases to Ratios : The Impact of IFRS 16 on Financial Statements
Lopes, Ana Isabel; penela, daniela - 2023
Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...
Persistent link: https://ebtypo.dmz1.zbw/10014352608
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Worldwide Board Reforms and Financial Reporting Quality
Chen, Ruiyuan (Ryan); Liu, Feiyu; Zhao, Chen - 2023
This study assesses the impact of corporate board reforms affect firms’ financial reporting practices. Using a sample of 40 countries and employing a difference-in-differences design, we find that corporate board reforms lead to a reduction in firms' real earnings manipulation and...
Persistent link: https://ebtypo.dmz1.zbw/10014352720
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Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity Statements
Marimpan, Reniati - 2023
Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency
Persistent link: https://ebtypo.dmz1.zbw/10014353113
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Financial Reporting Entity
Triani, Novina Vita - 2023
This research investigates financial reporting entities, which is an important topic in the field of accounting and financial reporting. The purpose of this study is to discover and analyze the main features of financial reporting entities as well as their value in financial reporting. At the...
Persistent link: https://ebtypo.dmz1.zbw/10014353138
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Audit Committee Effectiveness and Financial Reporting Quality in Vietnamese Stocks Exchange
Thi Lien, Trinh; Hien, Hoang Thi; Nguyễn Phạm, Mai Trang - 2023
Objective: The objective of this research is to examine the connection between the efficiency of the audit committee and the quality of audits on the accuracy of financial reports.Method: The study collected data from annual reports and financial statements of listed companies across three...
Persistent link: https://ebtypo.dmz1.zbw/10014357158
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Financial Statements not Required
Minnis, Michael; Sutherland, Andrew; Vetter, Felix - 2023
Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...
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Directors' reports cosmetic treatment : impact of earnings management on financial report readability
Ejaz, Muhammad; Jalal, Raja Nabeel-Ud-Din; Fayyaz, … - In: Global business & economics review 26 (2022) 1, pp. 20-36
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Impact of COVID-19 pandemic on financial reporting and disclosure practices : empirical evidence from Bangladesh
Sultana, Reajmin; Ghosh, Ratan; Sen, Kanon Kumar - In: Asian journal of economics and banking : AJEB 6 (2022) 1, pp. 122-139
Purpose - To investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh...
Persistent link: https://ebtypo.dmz1.zbw/10012939063
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Is integrated auditing superior to separate auditing? : evidence from China
Dang, Li - In: China journal of accounting studies 10 (2022) 3, pp. 345-366
The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies...
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Application of qualitative characteristics to evaluate misstatements in financial statements : evidence from factual audit data
Masiulevičius, Audrius; Lakis, Vaclovas I. - In: Mokslo darbai / Ekonomika / Vilniaus Universitetas 101 (2022) 2, pp. 6-21
The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical...
Persistent link: https://ebtypo.dmz1.zbw/10013554773
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Does the standardisation of tax enforcement improve corporate financial reporting quality?
Tang, Xiaojian; Du, Dongying; Lin, Bin - In: China journal of accounting studies 10 (2022) 4, pp. 481-502
Previous studies of tax enforcement neglect the effect of tax-penalty discretionary benchmarks on corporate financial reporting quality. In China, province-level variations in implementing tax-penalty discretionary benchmarks provide a quasi-natural experiment to explore how tax enforcement...
Persistent link: https://ebtypo.dmz1.zbw/10013539180
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Audit committee attributes and the financial reporting quality of listed deposit money banks in Nigeria
Ayinla, Rashidat Bolanle; Shehu Aliyu, Nuraddeen; … - In: Accounting and taxation review : A&TR 6 (2022) 2, pp. 31-46
Persistent link: https://ebtypo.dmz1.zbw/10013435722
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Examining the effects of the quality of financial reports on SME trade credit : an innovative approach
Palacín-Sánchez, María-José; Canto-Cuevas, Francisco J. - In: International review of finance : the official journal … 22 (2022) 4, pp. 662-668
Persistent link: https://ebtypo.dmz1.zbw/10013472703
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IFRS adoption and the financial statements comparability : the case of Russia and Canada
Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24
The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements comparability was investigated for Russia in the current article. Canada was chosen for comparison due to the close time frame of IFRS adoption, which also allowed comparing the...
Persistent link: https://ebtypo.dmz1.zbw/10013442076
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The role of audit styles in financial statement comparability : South African evidence
Smith, Christelle - In: International journal of auditing : IJA 26 (2022) 4, pp. 572-589
Persistent link: https://ebtypo.dmz1.zbw/10013415040
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Analysis of the determinants for the publication speed of annual financial statements
Putra, Wirmie Eka; Olimsar, Fredy - In: International journal of finance & banking studies : JJFBS 11 (2022) 3, pp. 27-33
Persistent link: https://ebtypo.dmz1.zbw/10013460138
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Improving the global comparability of IFRS-based financial reporting through global enforcement : a proposed organizational dynamic
Prather-Kinsey, Jenice; De Luca, Francesco; Phan, … - In: International journal of disclosure and governance 19 (2022) 3, pp. 330-351
Persistent link: https://ebtypo.dmz1.zbw/10013392223
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Has global financial reporting comparability improved?
Conaway, Jenelle K. - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2825-2860
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The impact of an IFRS for SMEs-based standard on financial reporting properties and cost of debt financing : evidence from Swedish private firms
Hellman, Niclas; Nilsson, Henrik; Tylaite, Milda; … - In: The European accounting review 31 (2022) 5, pp. 1175-1205
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Foreign experienced CEOs' and financial statement comparability
Ding, Ning; Ullah, Irfan; Jebran, Khalil - In: Emerging markets, finance and trade : EMFT 58 (2022) 13, pp. 3751-3769
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The determinants of the quality of financial statements moderated by leadership style
Puspahani, Eva; Sutrisno T; Subekti, Imam - In: International Journal of Research in Business and … 11 (2022) 3, pp. 175-185
Persistent link: https://ebtypo.dmz1.zbw/10013355369
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Creative accounting determinants and financial reporting quality : systematic literature review
Abed, Ibtihal A.; Hussin, Nazimah; Ali, Mostafa A.; … - In: Risks : open access journal 10 (2022) 4, pp. 1-25
Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...
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Is the financial report quality important in the default prediction? : SME Portuguese construction sector evidence
Costa, Magali; Lisboa, Inês Margarida; Gameiro, Ana - In: Risks : open access journal 10 (2022) 5, pp. 1-24
This work analyses whether financial information quality is relevant to explaining firms’ probability of default. A financial default prediction model for SMEs (Small and Medium Enterprises) is presented, which includes not only traditional measures but also financial reporting quality (FRQ)...
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Corporate Culture and Financial Reporting Quality
Bhandari, Avishek; Mammadov, Babak; Thevenot, Maya; … - 2022
With the increased focus on corporate culture as an important determinant of organizational behavior and outcomes, we study how corporate culture affects firm financial reporting quality. Relying on the Competing Values Framework (CVF) to define four types of corporate culture, we find that...
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The Effectiveness of SAS and IFRS Based Financial Reports : Evidence from the HealthCare Sector
S, Sani; Kurawa, Junaidu; IM, Barde - 2022
Since the adoption of IFRS the world over, many studies have been conducted by researchers on the effectiveness of IFRS compared to local GAAPS. This study adds to the existing literature by investigating the effectiveness of SAS and IFRS based financial reports. The study specifically reviews...
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How FinTech Improves Financial Reporting Quality? Evidence from Earnings Management
Gao, Haoyu; Wen, Huiyu; Fang, Jincheng - 2022
This study investigates how FinTech development affects financial reporting quality. We characterize the regional FinTech development using manually collected information on FinTech patents, and find that regional FinTech development reduces local firms’ real earnings management. The mechanism...
Persistent link: https://ebtypo.dmz1.zbw/10013404253
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The Effect of Changes in Legal Liability on Credit Rating Agencies’ Reliance on Financial Statement Information and Rating Quality
Ferreira, Petrus (Petri); Landsman, Wayne R.; Liu, Tim; … - 2022
This study uses passage of the Dodd-Frank Act as a setting to examine whether changes in legal liability exposure faced by credit rating agencies affect the number of financial statement information signals required before rating changes. For upgrades, we predict and find that the greater legal...
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Top Executive Gender Diversity and Financial Reporting Quality
Hrazdil, Karel; Simunic, Dan; Spector, Stephen; … - 2022
We examine whether gender diversity of chief executive and chief financial officers (CEOs and CFOs) is associated with financial reporting quality. The CEOs and CFOs of publicly traded companies are both required to certify the appropriateness of their financial statements and annual...
Persistent link: https://ebtypo.dmz1.zbw/10013403092
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Impact of Shared Analyst Coverage on Financial Statement Comparability
Khizer, Abdul Mohi - 2022
This study examines the impact of shared analyst coverage on the comparability of financial statements. Analysts form information expectations based on the portfolio of firms they follow. I document that managers cater to analyst information expectations by increasing the comparability of their...
Persistent link: https://ebtypo.dmz1.zbw/10013403119
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Textual Comparability of Financial Reporting
Bai, John (Jianqiu); Burke, Qing; Wan, Chi; Xu, Xiaolu - 2022
We develop novel empirical measures of textual comparability that capture key topics of the entire 10-K text and incorporate the effect of economic events. For validation, we show that the likelihood of accounting information users (financial analysts, Internet-search users and corporate boards)...
Persistent link: https://ebtypo.dmz1.zbw/10013403315
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The Effects of Audit Partners on Financial Reporting : Evidence from U.S. Bank Holding Companies
Bhat, Gauri; Desai, Hemang; Frame, W. Scott; Koch, … - 2022
This paper uses confidential data on audit engagement partner names from regulatory filings of bank holding companies (BHC) to investigate whether partners display individual style that affects the financial reporting of the BHCs. We focus on loan loss provisioning. We construct an audit...
Persistent link: https://ebtypo.dmz1.zbw/10013403549
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Manipulating Financial Statements, a Greek Case Study
Bekiris, Michail - 2022
The goal of study is to identify the phenomenon of the manipulation of financial statements in the modern business world and in particular the study of the case of fraud by Folli-Follie, which led to bankruptcy in 2019 in Greece. The manipulation of financial statements and fraud in general in...
Persistent link: https://ebtypo.dmz1.zbw/10014244577
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The Effect of Audit Quality and Pre-Audit Financial Reporting Quality on Investor Decision-Making
Sheeley, Bret; Thornock, Todd A. - 2022
This study examines how nonprofessional equity investors value variations in audit quality at different levels of audit clients’ pre-audit financial reporting quality. Using source credibility theory, we predict that nonprofessional investors will value the greater reduction in information...
Persistent link: https://ebtypo.dmz1.zbw/10014244964
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Tone of language, financial disclosure, and earnings management : a textual analysis of form 20-F
Li, Shuangyan; Wang, Guangrui; Luo, Yongli - In: Financial innovation : FIN 8 (2022), pp. 1-24
This study investigates the relationship between the tone of financial disclosures and managers' earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002-2014. The results show that the proportion of positive, uncertain, or modal words used in...
Persistent link: https://ebtypo.dmz1.zbw/10013272664
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Non-executive employee ownership and financial reporting quality : evidence from Europe
Adwan, Sami; Alhaj Ismail, Alaa; Jelic, Ranko - In: Review of quantitative finance and accounting 59 (2022) 2, pp. 793-823
Persistent link: https://ebtypo.dmz1.zbw/10013459317
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